GHA provides a range of audit services, including conducting independent or internal audits, preparing clients for audits, supporting clients during audits and assisting clients with addressing audit findings. GHA can provide financial/accounting audits and contract audits, as well as management and administrative process compliance audits. Specific services include: conducting reviews to determine whether files are complete and demonstrate compliance with funding requirements, internal policies and procedures and contract terms and conditions; conducting audits to determine whether charges invoiced were contractually allowable, at contractual rates and represented actual cost and expenses incurred; reviewing whether adequate documentation is available in accounting records and source documents to support invoices and payments; assessing whether internal control procedures are sufficient to ensure that contract costs were managed and captured in accordance with generally accepted accounting principles; coordinating responses to external auditors.

Key examples of these services include:

King County Wastewater Treatment Division On-Call Audit and Review Services

As the prime consultant, GHA is responsible for performing a range of audit and consulting services in support of the Wastewater Treatment Division (“WTD”) Capital Program. Services include Construction, Professional Services and Equipment contract audits as well as management and administrative process compliance assessments. Other services include identification and implementation of “best practices,” related to project control, document control, project management and contract administration. In addition, GHA conducts reviews of project and contract files to determine compliance with agency policies and procedures and contract terms and conditions.

King County Wastewater Treatment Division Brightwater Site Selection Audit

As a subconsultant to URS, GHA served as part of a team retained by King County to conduct an audit of the site selection process for the Brightwater Treatment Facility. Audit areas of focus included potential claims, change order approvals and pricing, accuracy of charges for actual services and expenses, direct labor and other costs, fees and profit and compliance with contract terms and conditions.

King Couty Wastewater Treatment Division Contract Audit

As prime consultant, GHA conducted an independent audit of the Geotechnical Services consultant contract for the Brightwater Treatment Plant Conveyance System. The audit objectives included determining whether the consultant complied with the project management requirements; assessment of whether controls and procedures in place reflected generally accepted accounting principles for project management and complied with Washington State Auditor requirements; determining whether adequate documentation

existed in the consultant’s records and source documentation to support invoices and substantiate actual costs incurred and unit prices or negotiated amounts/rates set forth in the contract. A report was drafted to document audit findings and recommendations.

As a sub consultant to URS, GHA conducted a review to support the final accounting for the construction contract to determine what, if any, savings were available for sharing between Turner Construction, the General Contractor, and King County. GHA was responsible for conducting an analysis of the difference between the GCC, as adjusted by change orders, minus the actual GCC. GHA’s analysis included confirming the contract price, verifying the accuracy of change orders and invoices, and documenting the adequacy of the General Contractor’s accounting system to capture contract costs. As a result of GHA’s work, savings were identified which could be shared between Turner Construction and King County.